beta
Text
1. All of the plaintiff's claims are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. From July 6, 1987, the Plaintiff engaged in construction machinery rental business with the trade name "B" until now, and on June 1, 2007, C (D) as the Plaintiff’s children opened the “E” business with the purpose of construction machinery rental, etc. as in the Plaintiff’s June 1, 2007.
B. In registering the transfer of ownership on GJG (hereinafter “instant mid-term”) owned by F on March 6, 2008, the Plaintiff, as the Plaintiff, submitted a sales contract stating the purchase of KRW 150,000,00 from F to the Defendant, and reported and paid acquisition tax of KRW 3,891,360,360, which is the standard market price of the said mid-term period, as the tax base pursuant to Article 111(2) of the former Local Tax Act (amended by Act No. 8974, Mar. 21, 2008; hereinafter the same) upon submitting the sales contract stating the purchase of KRW 150,00,00 from F.
C. However, on August 8, 2014, the Defendant imposed acquisition tax of KRW 84,481,320, and special rural development tax of KRW 8,448,130 on the Plaintiff on the ground that not only the Plaintiff, but also the acquisition price of the Plaintiff was KRW 2,230,00,00.
[Reasons for Recognition] Facts without dispute, Gap evidence 1-1, 2, 2, 8, 9, 13, Eul evidence 1-1, and the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. 1) Summary of the Plaintiff’s cause of claim is not the Plaintiff but C. 2) The Plaintiff did not evade local taxes due to fraud or other unlawful act, and thus, the exclusion period for acquisition tax on the period of validity of acquisition tax on the period of validity of the instant period is five years pursuant to Article 30-4(1)3 of the former Local Tax Act.
Therefore, the instant disposition taken five years after the date of acquisition is unlawful.
(b) The details of the relevant statutes are as shown in the attached statutes.
C. In fact, the Plaintiff, on January 7, 2008, sold the money between F and F, the owner of the term of this case.